Thailand extends e-Tax Invoice and e-Withholding incentives to end-2027; still no B2B mandate
The Thai Cabinet approved draft measures on 16 June 2026 extending the tax incentives for adopting electronic tax systems, expected to apply from 1 January 2026 to 31 December 2027. Qualifying payments through e-Withholding Tax keep the reduced 1% withholding rate, and corporate taxpayers investing in e-Tax Invoice, e-Receipt and e-Withholding Tax systems continue to receive enhanced relief on qualifying expenditure; ETDA information-system assessment fees qualify for a deduction at twice the actual cost. Thailand remains a voluntary jurisdiction with no announced B2B mandate for 2026 or 2027 — the Revenue Department runs the system and ETDA sets the technical standards. Groups with Thai entities should treat this as an incentive window rather than a compliance deadline.